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某高校赵教授2014年取得部分收入项目如下: (1)1月从学校取得的收入包括基本工资3200元、教授津贴6000元,因公出差取得差旅费津贴420元,按照所在省人民政府规定的比例提取并缴付的“五险一金”1455元。 (2)5月10日因担任另一高校的博士论文答辩取得答辩费5000元,同日晚上为该校做一场学术报告取得收入3000元。 (3)自1月1日起将自有的面积为120平方米的住房按市场价格出租给李某居住,每月租金5500元,租期为一年,全年租金收入66000元。其中,7月份因墙面开裂发生维修费用3200元,取得装修公司出具的正式发票。 (4)7月取得国债利息收入1850元、一年期定期储蓄存款利息收入375元、某上市公司发行的企业债券利息收入1000元。 附:工资、薪金所得个人所得税税率表 要求:根据以上资料,按照下列序号计算回答问题,每问需计算出合计数。 计算赵教授7月取得的利息收入应缴纳的个人所得税。
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某高校赵教授2014年取得部分收入项目如下: (1)1月从学校取得的收入包括基本工资3200元、教授津贴6000元,因公出差取得差旅费津贴420元,按照所在省人民政府规定的比例提取并缴付的“五险一金”1455元。 (2)5月10日因担任另一高校的博士论文答辩取得答辩费5000元,同日晚上为该校做一场学术报告取得收入3000元。 (3)自1月1日起将自有的面积为120平方米的住房按市场价格出租给李某居住,每月租金5500元,租期为一年,全年租金收入66000元。其中,7月份因墙面开裂发生维修费用3200元,取得装修公司出具的正式发票。 (4)7月取得国债利息收入1850元、一年期定期储蓄存款利息收入375元、某上市公司发行的企业债券利息收入1000元。 附:工资、薪金所得个人所得税税率表 要求:根据以上资料,按照下列序号计算回答问题,每问需计算出合计数。 计算赵教授7月取得的利息收入应缴纳的个人所得税。
时间:2021-07-19 12:45
关键词:
财会金融类
税务师
税法(一)
税法(二)
涉税服务相关法律
财务与会计
涉税服务实务
第五章 个人所得税法
答案解析
7月取得的利息收入应缴纳的个人所得税=1000×20%=200(元)
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